ccxxvm INDEX. Reserve Officerd Training Cor s, Army-Con. P¤8¤- Revenue Act of 1916, PBEM details of active or retiredvofiicers at insti- repealed of designated titles of 1149 tutions having units of, during continued for collection of accrued taxes, present war ...,,.,.,.. 531 etc ... 1150 num er; Army service required 532 title declared ..,.,... 1150 pay, etc., to retired officers . ... 532 Revenue Act of March 3, 1917, enlisted men to be detailed from active or repeal of designated parts of ,,,, . ,,,,..., 1149 retired list 532 continued for collection of accrued taxes, service required; number of noncom- etc ,,,,,,,,.,.,._,,,,,,,,____,_._, 1150 _ missioned ofncers .. 1 532 title declared 1151 active pay, etc., W1111B detailed . Z. . . 532 Revenue Act of 1917, War (see also War Revemembers, at other than State institutions uue Act, 1917). msy be relieved from ¢0mP111B0l'Y repeal of designated titles of. . . ... 1149 mrhtary course, to graduate 891 continued or collection of accrued taxes, Reserve Supplies, Manne Corps, etc ,,.,,,.,...,..,,,,,,.,,_.., 1150 approprtigtion for procuring clothing, arms, 737 Revenue Ac? of 1918 (see also separate Titles, 6 ..-..-..·.·..··-- - · etc. , available immediately and until ex- appropriation for expenses collecting interpended. ._ .. 737 nal revenue taxes under.. . . . 1234 Resident Commzsswners, _ nun r. cmumur. nnmnmous .. 1057 appropriation for compensation ,,,,,... 761, 1216 terms referred to ,,,..,,.,,..,,.., 1057 for expenses ... - . . . 762, 1216 Government contracts ... 1058 for clerk hue ... 764 end of the war to be fixed by proclamation clerks to be placed on roll of em- of the President ..,,,,,,,,__._,,,.., 1058 ployees; appointment, etc .. - . . 764 ·m·r.n 11. mcouz mx 1058 for c erks to; restriction ,,,_,,,,,,_,,,... 1219 dejnitiong ,,,,_,_..,,,,,,,.,,.. , , . , , 1058 for expenses, lst session 65th Congress, dividends of co rations . 1059 immediately available . . .. 1 stock dividenldgtaxed as income . . . 1059 deficiency appropriation for expenses of . - 430 method of taxation . . ... 1059 Resistance of Law, _ orczbk, _ determination of gain or loss .. . . . 1060 letters, publicatwns, etc., advocating, non- returns. . . .. 1061 mailable . , 230 individuals, normal tax .. 1062 punishment for posting, etc . 230 surtaxesr on sale of mines, etc. . . . . 1062 Resources of the Gavermnent, _ income defined; net; gross . . ... 1064 employment of entire, authorized m war deductions . .. 1066 with Germany . ... 1 credits .. 1069 in war with Austriiaflungary - . . n .·.·· 429 partnerships and personal service cor- Restraint of Trade, Combmatwnt, etc., m (see porations .. 1070 Antitrust Laws, etc.). estates and trusts . ... 1071 Retailers, _ _ accumulated corporation profits ... 1072 food conservation licenses not applicable to . 278 payments at source .,,,.,. . ... 1072 definition of term . -.. · .·-·-- 278 credit for taxes . . 1073 Retired Judges, United Stalls, _ _ returns ,. . .. . . . . 1074 judges after ten years of service may resign corporations, tax on net income ... 1075 at age of seventy, and receive salary exemptions _,___,,, , ,.,,_,, 1076 thereafter . _. . . ; .·.····· 1157 income defined; net; gms .. . ... 1077 may retire from regular service instead of deductions _,,,,,,...,,_... . .. 1077 resigning . . ... 1157 credits _,,,_,,.,, . ,..,, . . 1080 voluntary duties to be assigned . . 1157 payment at source .. . . 1080 additional judge to be appointed if, re- credit for taxes ..,. - . 1080 main in office and incapacitated per- returns; of affiliated corporations .. 1081 bmanently . . . .. . .£. . 1158 administrative provisions; installment 1082 to e junior to re ` ju re ir· ents . .·-. ing, or additional appointed. . 1158 ref1mds· penalties .. 1084 vacancy upon death, etc., of not to be returns; dividend; by brokers. . 1085 Hlled ri additional judge has been information at source . -: . . 1086 agpointed ..., 1158 made public record; statistics . 1086 Returns, orlporation Income Tax, licenses for foreign collectionsn.: . 2. 1087 to be pub ic records . . ... 1086 citizens of United States posesnons; 111111- inspection by State omcials, etc 1086 tation .. . .. :; . . 1087 minority stockholders .. . . 1086 collection in Porto Rico and the P111-1-IP· Rrgums, Internal Revenue, pines . .--.. 1087 may be required of any person to show TITLE m. wsu rxoms Am) nxcnss rnoms liabiht to tax . 1142 mx ... . . - --- - -··--·-- 1088 inspection of {mocks, etc., by interna,1-reve- K general definitions . . . _ 1088 nue agent . ... 1142 tax imposed for 1918 ...-·- - - - ·-···--·. 1088 second assessment of, if deemed false, etc., thereafter . ._. ._ . 1088 not to be remitted, etc . : .. 1145 exemptions; gold HU-Dlllg ..-..-. 1089 yearly, required of all persons liable to credits - ., . 1090 ml, etc., taxes . 1146 excess profits. ._ ...··...-·.·-. 1091 by collector ii nous made by taxpayer. 1147 net income determgned . . ..--- 1091 Ranma Ofce, interior Department, _ for prewarpenod ····-·~----··--···-- 1091 time extended for filing Army and Navy 1BV€§t€{1 p8P1i81 ·-~···---·.---· . ·····-·- 1091 coumcm, etc, in __,,,. . .. 198 deimtwn of terms used ... . . 1091
